PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MENJALANKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS DI TANJUNG PRIOK

LUCYANA, MATHILDA (2023) PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MENJALANKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS DI TANJUNG PRIOK. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

[img]
Preview
 Text (Cover)
43218110331-Mathilda Lucyana-01 Cover - Mathilda Lucyana.pdf
Download (2MB) | Preview
[img]
Preview
 Text (Abstrak)
43218110331-Mathilda Lucyana-02 Abstrak - Mathilda Lucyana.pdf
Download (412kB) | Preview
[img] Text (Bab 1)
43218110331-Mathilda Lucyana-03 Bab 1 - Mathilda Lucyana.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (Bab 2)
43218110331-Mathilda Lucyana-04 Bab 2 - Mathilda Lucyana.pdf
Restricted to Registered users only
Download (5MB)
[img] Text (Bab 3)
43218110331-Mathilda Lucyana-05 Bab 3 - Mathilda Lucyana.pdf
Restricted to Registered users only
Download (2MB)
[img] Text (Bab 4)
43218110331-Mathilda Lucyana-06 Bab 4 - Mathilda Lucyana.pdf
Restricted to Registered users only
Download (5MB)
[img] Text (Bab 4)
43218110331-Mathilda Lucyana-06 Bab 4 - Mathilda Lucyana.pdf
Restricted to Registered users only
Download (5MB)
[img] Text (Bab 5)
43218110331-Mathilda Lucyana-07 Bab 5 - Mathilda Lucyana.pdf
Restricted to Registered users only
Download (511kB)
[img] Text (Daftar Pustaka)
43218110331-Mathilda Lucyana-08 Daftar Pustaka - Mathilda Lucyana.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (Lampiran)
43218110331-Mathilda Lucyana-09 Lampiran - Mathilda Lucyana.pdf
Restricted to Registered users only
Download (3MB)
[img] Text (Formulir pernyataan keabsahan dan persetujuan publikasi tugas akhir)
43218110331-Mathilda Lucyana-11 Hasil Scan Formulir Pernyataan Keabsahan dan Persetujuan Publikasi Tugas Akhir - Mathilda Lucyana.pdf
Restricted to Registered users only
Download (155kB)

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis sosialisasi perpajakan, kesadaran wajib pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang menjalankan kegiatan usaha dan pekerjaan bebas di KPP Pratama Jakarta Tanjung Priok. Metode pengambilan sampel dalam penelitian ini dilakukan dengan accidental sampling dengan menggunakan metode penelitian data primer. Data pada penelitian ini didapatkan dengan menyebarkan kuesioner secara langsung kepada wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas yang terdaftar di KPP Pratama Jakarta Tanjung Priok. Teknik analisis data yang digunakan dalam penelitian ini adalah uji statistic deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil penelitian ini menujukkan bahwa Kesadaran Wajib Pajak dan Sanksi Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas yang terdaftar di KPP Pratama Jakarta Tanjung Priok. Sedangkan, Sosialisasi Perpajakan tidak memiliki pengaruh terhadap Kepatuhan Wajib Pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas yang terdaftar di KPP Pratama Jakarta Tanjung Priok. Kata kunci: Kepatuhan wajib pajak, Sosialisasi perpajakan, Kesadaran wajib pajak, dan Sanksi perpajakan. This study aims to examine and analyze taxation socialization, taxpayer awareness, and tax sanctions on the compliance of individual taxpayers who carry out business activities and independent work at KPP Pratama Jakarta Tanjung Priok. The sampling method in this study was carried out by accidental sampling using primary data research methods. The data in this study were obtained by distributing questionnaires directly to individual taxpayers who carry out business activities and freelancers who are registered at KPP Pratama Jakarta Tanjung Priok. Data analysis techniques used in this research are descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis testing. The results of this study indicate that Taxpayer Awareness and Tax Sanctions have a positive and significant effect on the Compliance of individual taxpayers who carry out business activities and freelance jobs that are registered at KPP Pratama Jakarta Tanjung Priok. Meanwhile, Tax Dissemination has no influence on the Compliance of individual taxpayers who carry out business activities and independent work registered at KPP Pratama Jakarta Tanjung Priok. Key words: Taxpayer compliance, Tax socialization, Taxpayer awareness, and Tax sanctions

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218110331
Uncontrolled Keywords: Kata kunci: Kepatuhan wajib pajak, Sosialisasi perpajakan, Kesadaran wajib pajak, dan Sanksi perpajakan. Key words: Taxpayer compliance, Tax socialization, Taxpayer awareness, and Tax sanctions.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SITI NOVI NUR CAHYANI
Date Deposited: 07 Sep 2023 04:11
Last Modified: 07 Sep 2023 04:11
URI: http://repository.mercubuana.ac.id/id/eprint/80467

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.